Tri-county Co-operative Fair Association

Nonprofit profile at a glance

EIN
550784812
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Petersburg, WV, USA
Phone
3042572064
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Agricultural Programs

Reported finances

Revenue
$853,505
Expenses
$922,362
Assets
$955,787
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • ROY HARPER (PRESIDENT)
  • JAMES REED (VICE PRESIDENT)

People named in this filing

  • ROY HARPER (PRESIDENT)
  • JAMES PITSENBARGER (VICE PRESDENT)
  • TARA MARKWELL (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the improvement of agricultural practices through the operating of a fair and exhibits

What it reported doing in 2025

The Tri-County Fair Coop Association is held in Petersburg WV starting the last Saturday in July. The fair which started as a small agricultural fair in the early 1920s with displays in and on the lawn of the Grant Co Courthouse has grown into a fair with exhibitors, participants and spectators for the three area counties, Grant, Hardy and Pendleton. The fairs association works with youth from 26 4-H clubs in the tri-county area and 7 FFA Chapters giving these young people a chance to exhibit their different projects in a wide variety of fields. There are 22 CEOS Clubs involved in the fair. The fair offers commercial, farm and home exhibits as well as a midway with rides and games. The fair, for some no-profit and civic organizations is the largest fundraiser of the year for many organizations such as Lions Club and local fire departments. The fair provids the scholarships and various youth events.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.1%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 1.04; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 11.8% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 13.2% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 17th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $922K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 15/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.